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TMI Blog2017 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... No. MUN-CUSTM-000-APP-190-16-17 dated 27/06/2016. 2. None appeared on behalf of the appellant despite notice. It is recorded by the first appellate authority that the appellant did not appear him for despite notice giving in three and four date to appear and put up arguments of the case, in view of these facts I take up the appeal for disposal. 3. Heard the Ld. Departmental Representatives and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 114 AA of the Customs Act stating that no evidence has been brought on record to stage that the said consignment was imported by the appellant. 5. Ld. DR for the Revenue reiterates the findings of the lower authorities. 6. On perusal of records, I find that the first appellate authority in the impugned order has come to a conclusion as to how he has appreciated the evidences, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was in regular contact with Shri Mahendrabhai Patel in order to monitor the arrival of the posts in the name of Shri Jayesh Patel so that he may personally collect the same from the post office as the declared address was fabricated by him for carrying out the illegal imports. The Post master, Sarkhej post office had confirmed that the Speed Post in the name of Shri Jayesh Patel was received pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fraudulent import of poppy seeds in the name of a fictitious nonexistent firm M/s. Oswal Agro Food. Investigations carried in the present case confirmed that for illegal import of poppy seeds from Pakistan, the appellant with malafide intention fabricated various documents on the address which were found fake and fabricated. Therefore, penalty has been correctly imposed on him under Section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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